Agreements signed by the Ministry of Education, Vocational Training and Sports for the development of non-working vocational training placements at the IES Clara Campoamor in Ceuta have been published (Art. 48.8 Law 40/2015). These agreements allow vocational training students to carry out their training phase in workplaces with companies or equivalent organisations. The Ministry manages Social Security registrations and de-registrations, as well as the non-discounted cost of the contribution for students from public centres (additional provision fifty-second of the TRLGSS).
For collaborating companies and organisations (such as Club Los Delfines de Ceuta or Millenium Rotulación Técnica), the regulation formalises their participation in the vocational training process, requiring them to guarantee access to tutors, adhere to the training programme, and comply with occupational risk prevention regulations (clause eleven). The Ministry of Education covers the non-discounted Social Security cost arising from these placements for students from public centres.
The tax team reviews your specific situation.